One form of grocery cart comprises an over-the-counter cart wherein the basket is elevated substantially above a lower base portion. One example of such a cart is illustrated in U.S. Pat. No. 3,503,622 of Victor R. Romero. As shown therein, a fixed receptacle is rigidly mounted at the rear of the cart and a forwardly projecting movable receptacle is hingedly mounted to the frame forwardly of the fixed receptacle. A panel is movably mounted on the rear receptacle for movement from a position wherein it covers the leg-receiving opening to a position forwardly where it forms a seat back for a baby seated in the receptacle on the bottom wall thereof. The baby seat structure includes a panel having an upper portion connected to an arm which is pivotally mounted to the sides of the baby seat portion of the cart so as to be swingable from a rearward position wherein the panel closes the leg holes in the rear wall of the basket, and a forward position wherein the panel hangs downwardly from the arm to define a backrest for the baby sitting in the baby seat.